Charlty numb•r.' 1164711
LIONS CLUBS INTERNATIONAL MULTIPLE DISTRICT 105 FOUNDATION
Including Multiple District 105 Charlty Trust (Reg No. 1164711-1)
Including M D 105 Youth Actlvlties Trust (Reg No. 1164711-2)
INDEPENDENTLY EXAMINED
TRUSTEES, REPORT AND FINANCIAL STATEMENT8
FOR THE YEAR ENDED 30 JUNE 2022

LIONS CLUBS INTERNATIONAL MULTIPLE DISTRICT 106 FOUNDATION
CONTENT8
Page
R•f•r•ne• Ind admlnlstr•tlv• d•t•lls of th• Charlty. tts Trust••s #nd advls•rs
Twst••s' r•port
Ind•p•nd•nt •xAmln•rfs r•port
8t*t•m•nt of flnan61•14Btlvltl•s
8•lina• sh••t
Not•s to th• flninalal stst•m•nts
10-22

LIONS CLUBS INTERNATIONAL MULTIPLE DISTRICT 106 FOUNDATION
REFERENCE AND ADMINISTRATIVE DETAIL8 OF THE CHARITY, IT8 TRU8TEE8 AND ADVISER8
FOR THE YEAR ENDED 30 JUNE 2022
Trust••s
Androw Pemb8rton
Thomas Berry
Philip Goodler Iresigned 30 June 20221
David Alkin$ lappolnled 1 Auausl 20211
Alan Hall lappoinled 1 August 20211
Philip Robinson (resigned 30 June 20221
Stewart Sherman
Corinne Ashburner
lan Goll
David M¢Klrdy lappoinled 22 September 20211
Alastsir Joel (resigned 30 Jung 20221
Paula Mellows18ppointed 1 August 20211
Ravinder Sandhu lappoinled 22 Septèmb9r 20211
Jaap de Jong Irgsigned 30 June 20221
Stuart Young lappoinled 24 July 20221
Ch4rlty numb•T
1184711
Prlnelp•l offl4•
257 Alcesler Road South
Kings Heath
Bimingham
814 6DT
Ch•lr
Stewart Sherman
8•ar•tary
Andrew Pamberton
Tr•asur•r
Paula Mellows
Ind•p•nd•nt •x4mln•i
Duncan Cochfane-Dyel Bsc 8FP FCA
MHA Maclntyre Hudson
Victoria Court
17-21 Ashford R08d
M8idslone
United Kingdom
ME14 5DA
Bank•rs
Lloyds Bank Ltd
Market Horborough Branch13095471
BX1 1LT
B•nk•rs
Barclays Bank plc
9 St Georg8'9 Street
Canterbury
CT12JX
Bank•rs
CAF Bank
25 Kings Hill Avènue
Kings Hill
West Malling
Kent
ME19 4JQ
Page 1

LIONS CLUB8 INTERNATIONAL MULTIPLE DISTRICT 105 FOUNDATION
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISER8
ICONTINUEDI
FOR THE YEAR ENDED 30 JUNE 2022
B•nkors
National Weslminslel Bank
11 The Parade
Canterbury
Kent
CT12SQ
B#nk•rs
Nationwide 8uildinG Society
Kings Park Road
Moulton Park
Northampton
NN3 6NW
Page 2

LIONS CLU88 INTERNATIONAL MULTIPLE DISTRICT 106 FOUNDATION
TRUSTEES. REPORT
FOR THE YEAR ENDED 30 JUNE 2022
The Trustees presersl their annual report together wrth the financial statements of the Charity for the 1 Juty 2021
to 30 June 2022.
Obj•¢tiv•s and a¢tivitl•s
a. Gr*nt-Miklng pollcles
Projects and charities supported by the MD 105 Foundation are those supported by the Lions Clubs of Multiple
District 105 and British Isles, some of the projects determined by Lions Clubs International Foundation.
consliluled in the United Stalos of America. These projects and chaflties include aid schemes and community
support al an international and nalional18vel. The scale and level of any donation to the Charity by an individual
Lions Club is determined by the members of that Club.
b. Publla b•n•flt
The Foundation operates the public benefit both in the United Kingdom and Internationalty ellher tt)rough direel
grants or in partnership with other Charities. The Trustees confirm that they have complied with Section 4 of the
Charities Act 2011 in having due regard for the Charity Commission's genefal guidance on pUbl￿C benefit.
A6hl•v•ments Ind p•rforniin¢•
. MAln Aohl•v•m•nts ol th• ChArlty
The MD 105 Youth Trust is included in the MD 105 Foundation and indivldual Lions clubs are requested lo
donate £4.00 a member toward this fvnd In the year to 30th June 2022 only 62% of potential donations were
received lolalling £25.515. Trustee have requested the Council of Govemots to identify the Youth proj6cts the
Lions of MD wish the MD105 Foundation to support in future yeats.
There was expenditure of £7,762 to organise the following activities..
. a Young Ambassadors programme with entrants from across the United Kir*gdom
. supporting a Young Leaders in Service Programme.
The restrictions applied lo meetings and travel due lo the impact of COVID 19 resulted in the cancellation of the
annual International Youth Camp and Youth Exchange Programme.
The Foundation has supported the work of Lions Clubs in MD 1 OS Brslish Isles working with refugees being
resettled in UK from Afghanistan and Ukraine, these programmes are ongoing.
During the year th8 Trustees have continued lo implement the recommendation5 on Governance, policies,
practices, structuras, and slratggy of the Foundation accepted in October 2020. Trustee appoinlm8nls have
continued in line with thi$ document.
The Trustees wish to record their thanks lo Alastsir Joel, Philip Robinson and Philip Goodier for their work as
Foundation Trustees over a number of years and especially their significant contr1bulion lo the Governance
review.
At the Annual Convention the Lions of MD 105 approved the Foundation Trustees lo expand the remit of the
Inlemational Dlsaster Fund to include not just Water bul Water, Sanitation and Health, as recommended in the
Govemance Report.
Page 3

LIONS CLUB8 INTERNATIONAL MULTIPLE DISTRICT 106 POUNDATION
TRUSTEE8' REPORT (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2022
Flnanalal r•vl•w
a. Golng oontt•rn
The Iruslees have reviewed the charity's forecasts and prolecls. and, in particular hav8 considerèd tho potential
Implications of the Coronavirus ICOVID-191 pand8mi¢. With a reason8ble exp&ctsiion that th6 Gharity will have
adoquale resources lo conlinug in operational existence for the foreseeable future, the charity continues to adopt
the going conc&rn ba$1$ in preparing ils financi81 statements.
b. R•s•rv•s polley
Th8 raserves of the Foundation are held In re8tricled fvnd8 or fund$ 8walllng the Trustees declsion for Ihelr
disposal. The Trustees conslder that the trust should build and maintain a reserve of £10,000 lo cover the annual
OF4¥atlng cost of the chaAty.
Flninglal r•vl•w
The don818d incom8 of th8 Charfty durlng this flnondal year w8s £70,17512021.' £32,757> which 811 eonslsled of
of donations for current and prior year A9 shown in the slal8manl of flnancial aclivllies, the overall surplus for
the y68r amounts lo £12.67112021'. £148,818 deficill. Total resarvgs al the end ol the year amount lo £430,658
12021, £417,987) of which £318,38712021. £301,099> are restricted fvnds.
d. Rl•k manaq•m•nt
Th8 Tru8l$e8 havo 8x8mlned the major slralegK and operational rl8k$ whi¢h thg trus119¢95 and confirm th81
Sy61•m$ have been eslabllshed lo enable regular reports lo b6 produ¢8d so that tho necessary steps can be
lak8n lo minimise these risks. As part of Ihls process tho Multiple District 105 Th8 Bri118h Isles has appointed
officers lo ensure compliance wllh Ihelogislallon concerning the protection of vulnerablg porson8. Data
protection and lo malnlain a revlew of Its Insurance policie8.
Pago 4

LIONS CLUBS INTERNATIONAL MULTIPLE DISTRICT 106 FOUNDATION
TRUSTEES, REPORT (CONTINUED}
FOR THE YEAR ENDED 30 JUNE 2022
8tat•m•nt of Trustws, r•sponslbllltl•s
The Truste8s are responsible for preparing the Tru$te85' report and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards IUni18d Kingdom G8nerally Accepted Accounting
Practscel.
The law appllcabl8 lo charilios in England & Wales requires the Trustees to pr8pare financial slalements for
each fin8n¢ial which give a true and fair view ol the stale of affalrs of the Charity and of ils incoming resourctss
and application of resources. including its income and expenditur¢, for that period. In preparing these financial
ststemenls, the Trustees are requirad to..
select suil8ble accounting policies and then apply them consislenlly..
observe the methods and principles of the Charities SORP IFRS 1021..
make judgements and accounting estimates th81 are reasonable and prudent.,
slate whether appllcable UK Accounting Standards IFRS 1021 have boen follow6d. Subject lo any material
dep8rtures disclosed and explaln8d in the financial slatemenls.,
prepare the financlal slalemenls on the going Goncern basis unles$111s inapproprlale to presume that the
Charity will continue in business.
Tha Trustees are responsible for keeping adequat8 accounllng records that are sufficlenl lo show and explain
tho Charity's transactions and dlsclos8 wllh reasonabl8 8¢¢uracy 818ny Ilme the flnancial position of the Charity
and fjnablg them lo ensure th81 the finanelal slalemenls ¢omply with the Ch8rlll88 A¢1 2011, the Charity
(Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for
safeguarding the asse13 of the Charlty and hence for taking reasonable steps for tha prevonlion and detection of
fraud and other Irregularities.
Approved by order of the members of the board of TrL+sl8es and slgned on their b8half by.,
Paul* M•llov
Treasurer
Dal$.'
Page 6

LION8 CLUBS INTERNATIONAL MULTIPLE DISTRICT 106 FOUNDATION
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2022
Stru¢tur•, gov•rn•ne• Ind mAn*g•m•nt
. Constltutlon
The Lions CILtbs International Multiple District 105 Founc*alion is a registered charity, registered charity numbor
1164711. The Trust is consliluled by a Deed ol Trust dated the 4th December 2015.
The Trustees of Lions Clubs International Multiple Oislricl 105 Charity Trust agreed to transfer the assets of the
Charity Trust into LCI MD105 Charity Foundation and the Trustees of the FoLsndalion accepted the assets as
rgslrieledland or endowment funds as directed by the donors.
The Charty Commission al the r4uesl of the Trustees of both Charities linked the Chadties on the 25th May
2018.
The Trustees of Lions Clubs International M D 105 Youth Actsvilies Trust agreed to Iransf&r the assets of the
Trust into LCI MD105 Charity Foundation and the Trustees of the Foundation accepted the assets as funds as
directed by the donors.
The Charity Commission al the request of the Trustees of both Charities linked the Charits'es on the 28th Jun&
2019.
The effect of this links'ng is that..
The Chariti8s are registered under a slngle reGlStralion number.
The Trustees are required lo prepafe a single sel of accounts for the reporting Charity and the linked
In November 2020 the Charity Commission agreed to a revision of the Constitution removing the provision for an
ex4)fficio Trustee and claritying the procedure lor appointing Trustees.
b. M•thods ol appolntm•nt or •l•etlon of Trust••5
The management of tha Charity is the responsibility of the Trustees who are elected and co-opted under the
terms of the Trust dead.
a. Org•nlsAtlonal structur• And d•¢lslon-makSng pollcl•s
The Trustees who hav8 served during th& period are sel out in page 1. The Trustees are appoinl8d by the
foundation under the Terms of the constilulion. Truste8 meetings are held regularly during the period. The
Twslees, amount of remuneration or expenses received during the period was £nil12021. £nill.
Page S

LION8 CLUBS INTERNAT50NAL MULTIPLE DISTRICT 106 FOUNDATION
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 30 JUNE 2022
Ind•p•nd•nt •xamin•r's r•port to th• Trust••s of Llons Clubs Int•rn*tlonAI Multlpl• Dlstrlot 106
Foundatlon I'th• ChaTIty')
I rèport to tha charity Trustees on my examination of the accounts ot the Charity fo( the year endgd 30 June
2022.
R•sponslblliti•s and basls of r•port
As the Trustees of the Charity you are responsible foi the preparation of the acLounl$ in armrdance with tho
requirements of the Charities Act 20111'lhe 2011 Act'i.
I report In respect of my examlnalion of tha Charitys accounts carried out under section 145 of the 2011 Act and
in carrying out my examination I have followed the applicsble Directions given by the Charity Commission under
section 1451Sllbl ot the 2011 Act.
Ind•p•nd•nt •xamln•fs st*t•rn•nt
I have completed my examination. I confiTm that no matters have come to my attentson in connectson with the
examination giving me cause lo believe that in any material resp8cI'.
accounting records were not kept in respect of the Chafity as required by section 130 of the 2011 Act,. or
the accounts do not accord with those records,. or
the accounts do not comply with the applicable requiremenis concerning the form and content ol
accounts set out in the Charities (Accounts and Reports) Reoulations 2008 other than any requirement
that the aG¢ounts give a 'lrue and lair, view which is not a maller consider6d as part of an independent
examlnalion.
I have no concerns and have como across no other matters in connection with the examination to which
attention should be drawn in this report in order to enabla a proper understsnding of the accounts to be reaeh8d.
This report is made solely lo the Charity'5 TrLt8tees, as a body, in accordance with Part 4 of the Charities
IAccounls and Reports) Regulations 2008. My work has been undortaken so that I might slate lo the Charity's
Trustees those matters l am required lo slate to them in an Indepond8nt examinerfs report and for no other
purpose. To the fullest exlenl permitted by law, I do not accèpt or assume responsibility to anyoné other than thg
Charity and th8 Charity's Trustees as a body, for my work or for this report.
Signed.,
Dated.. 05 December 2022
Duncan Cochrane-Dyet Bsc BFP FCA
MHA Maclntyre Hudson
Maidslone
United Kingdom
Page 7

LION8 CLUBS INTERNATIONAL MULTIPLE 018TRICT 106 FOUNDATION
8TATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30 JUNE 2022
Unr•strlct•d
funds
2022
R•strlct•d Endowrnent
funds
funds
2022
2022
Total
funds
2022
Tot81
lunds
2021
Not•
In¢om• and
•ndowm•nts from:
Donations and
voluniary Income
Investment income
323
478
89,833
70,176
478
32,757
422
Totsl Incom• And
•ndowm•nts
801
85,833
70.603
33,179
Exp•ndltur• on:
Charitsble acllvltie8
4,116
63,888
57.882
181, 997
Totsl •xp•ndltur•
4,116
03,888
57,982
181,997
N•t
l•xp•ndltur•lllnoom•
Transfers between
fundB
13,3161
16.967
19
12,871
(148,818)
12
11,3211
1,321
N•t mov•m•nt In
fund$
14,6361
17,288
18
12,871
{148,818)
R•oonolll*tlon of
lund$:
Total funds brought
fO￿ard
74,084
{4,8311
301.099
17,288
42,804
417,987
12,671
566,805
(148,818)
Nel movement In fund$
Totsl funds 04rrl•d
lorward
69,448
318,387
42,B23
430,668
417,987
Th8 Slal&mènt ol flnanelal activities includes all g8in$ and lossos recognised in the year and the prior year.
The note8 on pages 10 10 22 form part of these financlal statements.
Page 8

LIONS CLUBS INTERNATIONAL MULTIPLE DISTRICT 106 FOUNDATION
BALANCE SHEET
AS AT 30 JUNE 2022
2022
2021
Not•
CyrT•nt ass•ts
Cash al bank and in hand
433,996
421,077
433,996
421,OT7
Creditors., amounts falling due within one
year
11
13,3371
(3,090)
N•t 6urr•nt iss•ts
430,668
417,987
Total n•t ass•ts
430.668
417,987
Charlty funds
Endowment funds
Restricted funds
Unrestricted funds
12
12
12
42,823
318.387
69,448
42, 804
301,099
74,084
Total funds
430,668
417,987
The financial statement5 wer8 approvod and authorised for issue by the Trustees and signed on their behalf by..
Paula M•llows
Treasurer
The notes on pages 10 10 22 form part of these financial stalemenls.
Page 9

LIONS CLUBS INTERNATIONAL MULTIPLE 018TRICT 106 FOUNDATION
NOT88 TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNÉ 2022
G•n•rAI Inforrnatlon
Lions Club International Mu51ipla District 105 Foundation is an incorporated charitable organisatlon
rogistered in England and Wales. The 8ddress of the registered offlco is given in the charity information on
page 1 of Ih6s8 finaneSal sta18menls. The nature of the charity's operations and principal activities is the
distribution of donations made lo the Fund by member ol Lions Clubs of Dislricl 105.
A¢¢ountlng pollol•s
2.1 Basls ol pr•paratlon of Ilnan¢lal $t•t•m•nts
The financial statements have beèn prepar8d in accordance with the Charllles SORP IFRS 1021
AGcounllng and Reporting by Charilie8'. Slalemanl of Recommended Praclbce applicable lo charllies
pieparing Ihelr accounts in •¢¢ordance with th8 Financlal Reporting Standard applicable in thè UK
and Republic of I￿land IFRS 102118ffeellve l January 20191. the Financial Reporting Stsndard
applicable In the UK and Republlc of Ireland IFRS 1021 and the Ch8rilies Act 2011.
Llons Clubs Inlemallonal Multiple Di$trl¢t 105 Foundation rne•l8 the definition of 8 public benefll
entity under FRS 102. Assèts and 118bilitl¢s aro initially recognised al hisloflcal cost or transaction
value unless Othgrwi$e slated In the r8levant accounting policy,
The financi81 $latomenl$ are presented In slertlng whi¢h 18 the funcllonal currency and is rounded to
the nearest £1.
2.2 Qolnq aono•Tn
Th8 financial statements have been prepared on a goinG concern basis as Ihg Irusl8es believè that
wlth governm8nl support pack8ge8 available and projected income and expenses, the charity will
continue in operational existence with suffici8111 resources lo be able lo conllnue as a going concérn,
2.3 Inoom•
Donations Irom Member Llons Clubs of Clubs Inlernallonal are r8corded as recelved fron thè sourco
donors on 8 cash basis. Donotions paid out aro recorded on the basls ol the irrevocable commitment
of the requlrement ol the Trustees to make tho paymenl. Tho Multiple District 105 does not have
conlraclually binding agreements for the level of donallons that il makes.
2.4 Exp•ndltur•
All expenditure is accounted lor on an acciuals basis. Charitable exp8ndilure comprises those costs
Incurred by the Charity in the delivery of Ils activitses. 11 includes both costs that can be allocated
di￿¢11Y lo such aclivili8s and those costs of an indlrecl nalule nec8ssary lo support Ihem.
Gov8mance costs include 811 costs involving the public accountability of the ¢harity 8nd Its
complianrA with regulatson and good pracliGe.
Expenditure on charitable activities is Incurred on directly undertaking the acllvllios which further the
Charity's objecllves. as well as any as$oGialgd support costs.
2.6 Int•r•st r•e•lvabl•
Intere81 on funds held on deposll is included when receivable and the amount can be measured
reliably by the Charity.. this is normally upon nolificalion of the intaresl paid or payable by the
institution with whom Ihe funds are deposited.
Page 10

LIONS CLUBS INTERNATIONAL MULTIPLE 018TRICT 105 FOUNDATION
NOTE8 TO THE FINANCIAL STATEMENT8
FOR THE YEAR ENDED 30 JUNE 2022
Ao¢ountlng poll¢l•s {aontlnu•dl
2.6 Cash at bank Ind In hand
C8sh at bank and in hand includes cash and short-lerm highly liquid investments with a short maturity
of three months or less from Ihe date of acqulsition or openlng ol the deposll or similar ac¢ount.
2.7 Ll•bllltl•$ Ind provlslons
Creditors and provisions ar8 recognised where the charity has a present oblig8lion resulting from a
past evgnt that wlll probably result in the transfer of funds lo a Ihlrd party and the amount due lo sellle
the obligation can be measured reliably. Creditors and provisions are normally recognised 81 their
sottlemenl amount after allowing for any trade dlscounls due.
Liabilities are recognised al the amount that th8 Charity anticipate$ il will pay to settla the debt or th8
amount il has received as advanc•d payments for the goods or sorvices il mu81 provlde.
Provlsion8 are mea$ur$d al the besl estimate of the amounts required to sell18 the obliualion, Where
th8 effe¢l of the Ilm8 v81ue ol money Ss malertal. the provision 18 based on the present value of those
amounts. discounted al th8 pre.18x dl$count ra18 that reflects the risks specific lo the Ilability. The
unwindlng ol the di¥count 1$ recogni8ed In the Statement ol financlal activitles 88 a finance cost.
2.8 Fund aooountlng
Gen8fal lund8 are unr8slricled funds whlch are avallable lor use at the dls¢ietlon of th6 TrtJ$l8es In
lurtherance of the general oblocllves of the Charlty 8nd which have not beon d681gn8l¢d Iof Other
purposes.
Designated funds comprlse unreslricled funds that havg been Sel aside by the Trustees for particular
purposes. Tho alm and use ol each desiGnated fund is sel out In th8 notes lo the financial
slalemenls.
Restricted funds are funds which are lo be used In 8ccordance with speciflc reslricllons Imposed by
donofs or which have been raised by the Charity for particular purposes The costs of raising and
administering such funds 8re charged against the specific fund. The elm and use of each re81ricled
fundls 50t out in thè nolas lo the financial slalemenls.
Investment Income, oaln8 and losses ar8 allocated lo the appropriate fvnd.
CrRlaal a¢aountlng •stlm*t•s and ar••s of ludo•m•nt
No key judgements (apart from those involvino estimates as dlxlosod in the notes above) have baen
made in the process of applying the above accounting pollcies,
Page 11

LIONS CLUBS INTERNATIONAL MULTIPLE 018TRICT 106 FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022
Donatlons and voluntsry Inoom•
Unr•strl¢t•d R•strlct•d Endowm•nt
fvnds
funds
lunds
2022
2022
2022
Total
funds
2022
Tot81
funds
2021
Youth programm88
Community prolacts
Inlem81ional proj8cIs
Hoallh and community grants
Community disastgr relief
International dlsaster relief
oth&r donallon8
27,304
22.955
7.75S
3,67S
2,120
8,024
27,304
22,966
7,766
3,675
2,120
6,024
342
15, 997
625
7,045
3,435
1, 100
2,8JO
1, 705
323
19
Total 2022
323
69,833
19
70,17S
32, 757
Tot812021
1,579
31,052
126
32, 757
Inv••tm•nl Inoom•
Unr•$trlot•d
funds
2022
Totsl
fund$
2022
Total
funds
2021
Bank inleie81 receivablo
478
478
422
Total 2021
422
422
Pago 12

LION8 CLUB8 INTERNATIONAL MULTIPLE DISTRICT 105 FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022
Analysls of •xp•nditur• on ¢harltabl• aetlvltl•s
Summary by fund typ•
Unr•strlet•d R•strlct•d
funds
funds
2022
2022
Totsl
2022
rot81
2021
Charitable actr'viligs
4.116
53.886
67,982
181,997
Total 2021
11,711
170,286
181, 997
Analysls of •xp•nditur• by a¢tSvltl•s
A¢tivitl•s
undertak•n
dir•¢tly
2022
8upport
¢osts
2022
Total
funds
2022
Tot81
funds
2021
Charitsble activities
53,875
4,107
57,982
787,997
Tot812021
172, 581
9,436
181,997
Page 13

LIONS CLUBS INTERNATIONAL MULTIPLE DISTRICT 106 FOUNDATION
NOTES TO THE FINANCIAL 8TATEMENT3
FOR THE YEAR ENDED 30 JUNE 2022
Analysls of •xp•ndltur• by a¢tlvltl•s loonllnu•dl
Analysls of dlrKt eosts
Total
funds
2022
rot81
funds
2021
A¢tlvltl•s
2022
Youth programme6
Community project8
International projocts
Health and cornmunity grants
Community disaster relief
International disaster relief
Other progrgmmes
9.291
12.888
12,312
6,600
4,920
7,855
9,291
12,888
12,312
6,600
4,920
7,856
5,253
119. 746
14,498
7,877
5,000
IT,912
2,275
Totsl 2022
53,875
53,875
172,561
rot812021
172,561
172,581
Analysls of •upport omts
Total
funds
2022
Tot81
funds
2021
Aotlvltl•s
2022
Bank charges
Miscellaneous
Independent examination fee
Legal and prolesslonal fe8S
422
298
3,337
50
422
298
3,337
50
503
326
3,091
5,516
Total 2022
4,107
4,107
9,436
rotal 2021
9,436
9, 436
Page 14

LIONS CLUBS INTERNATIONAL MULTIPLE DISTRICT 105 FOUNDATION
NOTES TO THE FINANCIAL 8TATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022
Ind•p•nd•nt •x*mln•r's r•mun•ratlon
2022
2021
Fees payable to the Charity's independent examiner for Ihe ind6p8ndenl
examination of the Charity's annual accounts
3.337
3,091
Trust••s' r•mun•ration and •xp•ns•s
During th¢ yaar, no Tru$¢e65 rec6iv6d any remuneration OT Othgr benefits f2021- £NIL).
Durlng thè year ended 30 June 2022. no Tfustèo exptsnses hava be8n IncuThed (2021- £NILJ.
10. T•xAtl•n
Tho Foundallon Is a reg181ered charlty and therefore is not subject lo taxation.
11. Cr•dltor¥: Amounts falllng du• wlthln on• y•ir
2022
2Q21
Aceruals and deferred In¢ome
3,337
3.090
Page 15

LIONS CLUBS INTERNATIONAL MULTIPLE DISTRICT 106 FOUNDATION
NOTE8 TO THE FINANCIAL STATEMENT3
FOR THE YEAR ENDED 30 JUNE 2022
12. 8tat•rn•nt of lunds
Stat•m•nt ol lunds . ¢urr•nt y••r
Balan¢• #t
30 Jun•
2022
B*lanc• at 1
July 2021
Transl•rs
Inlout
In¢om• Exp•ndlture
Unr•strlet•d funds
D•slgnat•d funds
Training Fund
Childsight
Goveman¢e
14,001
10.100
6.463
14,001
10,100
6,403
150)
29,664
1601
29,604
Gtn•r#l funds
General fvnds - Foundation
44,630
801
14,0661
11,321}
39.944
Totsl Unr•strlcted funds
74,084
801
14,1161
11.321}
69,448
Endowm•nt funds
Burt Mason Bursary
John Hunt Memorial Fund
M0105 Youth Investment
32,281
6,000
6,623
32,281
6,000
6,642
19
42,804
19
42,823
Bal*ne• at
30 Jun•
2022
B•lan¢• #t I
July 2021
Tr*nshrs
Inlout
Incom• Exp•ndltur•
R•strlct•d funds
Youth fund
Community fund
Intemational fund
Health fund
Community disaster fund
Inlemalional disaster fund
Special Olympics
119.387
400
4,376
6,486
69,081
87.296
23.444
27,304
22,180
7,766
3,160
2,120
6,024
776
19,2911
(12,8881
{12,3121
14,9601
14.9201
17.8661
137,400
9,831
139
182
1,000
4,666
66,281
86,465
24,219
Pagè16

LIONS CLUB8 INTERNATIONAL MULTIPLE DISTRICT 105 FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022
12. 8tat•m•nt of funds Icontlnu•dl
stst•m•nl of funds - current y•ar l¢•ntinu•d>
Balanc• it
JO Jun•
2022
Balan¢• at 1
July 2021
TrAnsf•rs
Inlout
In¢om• Expendttur•
Actlvity Allianc8
1,660
626
11,6601
526
301,099
69,833
{63,8661
1,321
318,387
Total of fund$
417,987
70.603
167.982)
430,668
Page 17

LION3 CLUBS INTERNATIONAL MULTIPLE DISTRICT 106 FOUNDATION
NOTES TO THE FINANCIAL 8TATEMENT8
FOR THE YEAR ENDEO 30 JUNE 2022
12. Stst•m•nt of fvnds loontlnu•dl
stst•m•nt offunds. prlor y•*r
8alanc8 81
30 Jun8
2021
B818nce 81
f July 2020
Transl8rs
in/out
Income Expendlture
Unr•strl¢t•d funds
D•slgnat•d lund¥
Trainlng Fund
Childsighl
Governance
T,501
10,000
5,000
6, 500
14,001
10, 100
5,453
100
(4,547)
22,501
100
(4,547)
11,500
29, 554
O•n•ral funds
General fundJ . Foundatlon
61,293
1,901
(7, 164)
{11,500)
44, 53Q
Total Unr•strl¢t•d lunds
83, 794
2,001
(71,711)
74,084
Ehdowm•nt lund$
Burt Mason Bursary
John Hunt Memor181 Fund
MD105 Youth Investment
32,281
5,000
5,397
32,281
5,000
5,523
128
42,678
126
42,804
8818nce 81
30June
2021
5818nc8 81
l Juty 2020
Transfers
in/oul
In¢ome Expendlture
R•strlct•d lunds
Youth fund
Cornmunity lund
Inlemalional fvjnd
Health fund
Community disaster fund
108,643
117,796
11,828
3, 506
64,981
15,997
350
(5,253)
(119, 746)
(14,498)
(1,200)
(5,OOOJ
119,387
400
2,000
7,045
3, 160
I, loo
4,375
5,466
59,081
(2,000)
Page 18

LIONS CLUB8 INTERNATIONAL MULTIPLE DISTRICT 106 FOUNDATION
NOTES TO THE FINANCIAL STATEMENT8
FOR THE YEAR ENDED 30 JUNE 2022
12. St*tsm•nt of fund$ leontlnu•d)
8t4t•m•nt of funds - prlor y•Ar Icontlnu•dl
B818nc8 al
30 Juno
2021
8818nC8 al
t July 2020
Translors
In/oul
Income Expenditurg
Inlem811onal dlsa8ler fund
Speclal Olympics
Activity Alliance
102,358
23,769
8,052
2,850
275
(17,912)
87,296
23, 444
1,650
275
(6,677)
440,333
31,052
(170,286)
301,099
Totsl offunds
506, 805
33,IT9
(181,997J
417,987
13. 8umm•ry olfunds
8ummAry of fund$- aurr•nt y•ar
Balanco at
30 Jun•
2022
Balan¢• at 1
July 2021
Tr*n$f•rn
Inlout
In¢om• Exp•ndltur•
Designated funds
Gen6r81 funds
Endowment funds
Reslricled funds
29,564
44,530
42,804
301,099
29,504
39,944
42,823
318.387
801
19
69,833
14,0661
11.3211
163,8661
1,321
417,987
70,663
{57,9821
430,658
Page 19

LIONS CLUBS INTERNATIONAL MULTIPLE D18TRICT 105 FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022
13. Summary olfunds l¢ontlnu•dl
SummAry of funds - prlor y•ar
Balance al
30 June
2021
Balan￿ 81
l July 2020
Transfers
in/oul
Income Expenditure
Designated fvjnds
General fvnds
Endowment funds
Restricted funds
22,5G1
61,293
42,678
440,333
loo
1,901
126
31,052
{4,547J
(7, 164)
11,500
(11,500)
29,554
44,530
42,8Q4
301,099
(170,286)
556,805
33,779
(181, 997)
417,987
G•n•ral Fund
Includes donations and legacles made principally lo support Pfojects which cannot be classified within the
Trust's main headings. 11 also includes funds for which have been doTraled In advance ol any designation
or restriction applied by or notified lo the Truste8S.
D•slgnat•d Funds
Gov•tn*no• #nd Training Fund is a fvjnd that consists of amounts pul aside for the development and
direct costs associated with training of Iruste8s, as well as the general overall governanc8 of the charity.
Chlldsight - IS 8 d6signaled fund of monies received for launch vislon screening in schools, through
partnérship working with Publlc Health England and Loe21 Authorities.
Endowm•nt Funds
John Hunt M•mori41 Fund Is a fund set up in appreciation of a donation received in memory of John
Hunt, a past district governor of Lions Clubs International. The Trustees have chos8n lo ringlence the
donation to fund the support and development of young people.
Tho Burt Mason Bursary Endowm•nt lund - is a restricted endowment fund sel up in appreciation of
Burt Mason. an International President ol Lions Clubs Inlernalional. The fund provides for the attendance
of members of our Youth organisalion lo attend an Inlernabonal Youth Camp. Both the endowment and
the inleresl may be used if feltjuslified by the Irustees.
MD106 Youth Investment - has been cr8aled lo ringfonce a surplus in resetves that is availabl8 lo fvnd
shortfalls on future Youth projgc15.
R•strl¢t•d Funds
Youth Fund - As al 28 June 2019. the assets and ftjnds of M D 105 Youth Activities Trust (linked charity)
lotalling £100,684 was donated lo the MD105 Foundation. The funds transferred are bolow..
Youth Ind G•n•r*l Donations to the Youth Trust ara received into the Youth Fund and are allocaled by
the Trustees to fund the various programmes of the Trust. The General fund covers some of the costs of
the Young L8aders in service programmes in support of ils objectives. The Trustees made the decision lo
closè th8 d8signated fund and transfer the balance lo the general fund.
Page 20

LIONS CLUBS INTERNATIONAL MULTIPLE DISTRICT 106 FOUNDATION
NOTES TO THE FINANCIAL 8TATEMENT8
FOR THE YEAR ENDED 30 JUNE 2022
Ytsung Ambassadors The aim ol this programme which owrates throughout Europe, is to recognise,
encourage and support young people who are actively involved in the welfare ol the community. In
previous years, candidates have been involved in helping the young and older peoplo, able, disablgd and
disadvantsged. Candidates have also organised Projects in cons&rvation, crime prevention, hospital radio
and promoting healthier lifestyles.
Youth C*mp5 & Youth Ex¢hang• - is a programme committed lo broading the international awareness
amoung young people worldwide. The programme emphasis the value of community life and sharing in a
different country giving young people through learning and experience an enhanced inl8malional
ursdefstandinG and awareness.
Young Transport - is a programme that provides funds for the travel of allendees al the Youth comp and
betsyeen their hosts within the United Kingdom. Transfers from this fund to the Youth Camp & Youth
Exchan9e lunds aro in respect of the transportation ol young people on the youth 8xchange programme.
Communlty Funds - Th¢ community fund includes donatlons and legacies made in support of the Lbns
community projects, within the Lions Clubs International M0105. It provides funds in support of the
shellef at the National Alboretum and the Blind Veteran's Association.
Int•rn*tignal Fund - This fund in¢ludes donations and legacies made in support of the Lions International
projects. and International Appeals within the Lions Clubs International MD105. 11 provides funds lo
support projects to provide for Street children. Clean water and the preservation tsf sight. The Fund also
holds funds lo benefit International Progr8mm8s awaiting distribution by the Truste88.
H•*lth Fund This fund includes donations and legacies made in support of the community partnerships,
within the Lions Clubs International MD105. 11 provides funds supportlng Medicalert Special Olympics
IGBI the English Federalion of Disability Sport. Marie Curie, Sp9ech and Hoaring Projects.
Communlty 01$4st•r Fund This fvnd has bgon èstablished so that the Charity can act quickly when
disasters occur within England. Wales, and Scotland. Funds raised will be used lo help provide the right
kind of support lo those in need as swirtty as possible. Last year, the Chanty completed the separation of
the two disaster funds.
Int•rn•ti•nal Dlsaster Fund This hjnd has been established so that the ChaTity can act quickly when
disasters occur oulsicle of England, Wales, and Scotland. Funds raised will be used to help provide the
right kind of support to those in need. These funds will be used to help deal with disasters around the
world. Tho aim is to assist those in need as swiftly as possible.
8p•cl41 Olymplcs Fund This fund holds restricted donations for supportSng the Special Olympi¢$
National Summer or Winter Games.
Aotlvlty Alll*no• Fund This fund holds restricted donations for supporting the works to make active
lives possible with a vision that people with disabilities are active for life.
Page 21

LIONS CLU8S INTERNATIONAL MULTIPLE DISTRICT 106 FOUNDATION
NOTES TO THE FINANCIAL 8TATEMENT8
FOR THE YEAR ENDED 30 JUNE 2022
14. Analysls of n•t 4$$•ts b•tw••n lunds
Analysls ol n•t ass•ts b•hv••n fund$ . ourr•nt y••r
Unr•strlot•d R•strlat•d Endowm•nt
funds
funds
lunds
2022
2022
2022
Total
funds
2022
Cuffent 8ssels
Creditors due within one ye8r
72,785
13,3371
318,387
42.823
433,996
13,337)
Tol•l
69,448
318,387
42,823
430.868
An•ly$ls of n•t A¥s•ts b•tw••n funds - prlor y•ar
Unrestri¢l8d
runds
2021
R6$1ri¢led Endowmenl
lunds
funds
2021
2021
Tot81
funds
2021
Curr¢nl 88s0ts
Credltorts dLSe wlthln one yoar
7T.7T4
(3,OQO)
301,099
42,804
42 1,077
(3,090)
Totsl
74, 084
301,099
42,804
417,987
16. R•14t•d party trans*¢tlon$
During Iho year, donations amounting to £870 werè ro¢8Sv8d from Birmlngham Chlnalown Llons Club
Charitable Trust Fund of which S Sherman is also a Iruslaè. All donations w8fft received under normal
conditions in line wlth the Charfty's operations.
Donations amounting 10 £740 were paid lo Llons Club of Chipplng Sodbury Icioi lo provlde fundlng for
Ihelr usual op6ration8, of which l Gott is also a Iru$te6.
Page 22